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The Customs Act,1962

286 sections · 32 chapters · 1 schedules

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.
- Section 11 Power to prohibit importation or exportation of goods.
- Section 11N Power to exempt.
- Section 28C Price of goods to indicate the amount of duty paid thereon.
- Section 28D Presumption that incidence of duty has been passed on to the buyer.
- - - Section 50 Entry of goods for exportation.
    - Section 51 Clearance of goods for exportation.
- Section 51A Payment of duty, interest, penalty, etc.
- Section 99A Audit.
Section 28BB 28BB. Time limit for completion of certain actions.
Section 44 Chapter not to apply to baggage and postal articles.
Section 99B Verification of identity and compliance thereof
Section 110AA Action subsequent to inquiry, investigation or audit or any other specified purpose
Section 114AB Penalty for obtaining instrument by fraud, etc.
Section 114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.
Section 135AA Protection of data
Section 154C Common Customs Electronic Portal.
Schedule 1 THE SCHEDULE

The Customs Act,1962

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GOODS IN TRANSIT
Section 52

←Section 51A Section 53→

GOODS IN TRANSITCentral

Section 52 of The Customs Act,1962

The provisions of this Chapter shall not apply to (a) baggage, (b) goods imported by post, and (c) stores.

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51APreviousSection 51A Payment of duty, interest, penalty, etc.53NextSection 53 Transit of certain goods without payment of duty.